Exhibit 99.2

3Com Corporation
Condensed Consolidated Statements of Operations
(in thousands, except per share data)
(unaudited)
TABLE A

	Three Months Ended
	August 29,			May 30,			August 31,
	2008			2008			2007
Sales	$	342,650		$	321,254		$	319,434
Cost of sales		153,023			147,529			170,498
Gross profit		189,627			173,725			148,936
Operating expenses (income):
Sales and marketing		86,282			78,402			74,404
Research and development		45,747			51,614			52,310
General and administrative		27,054			50,310			21,478
Amortization of intangibles		25,164			25,626			26,006
Realtek patent resolution		(70,000	)		—			—
Goodwill impairment		—			157,977			—
Restructuring charges		1,997			193			425
Total operating expenses (income)		116,244			364,122			174,623
Operating income (loss)		73,383			(190,397	)		(25,687	)
Interest expense, net		(1,251	)		(2,675	)		(3,567	)
Other income, net		12,871			11,479			12,411
Income (loss) from operations before income taxes		85,003			(181,593	)		(16,843	)
Income tax (provision) benefit		(5,166	)		14,870			(1,811	)
Net income (loss)	$	79,837		$	(166,723	)	$	(18,654	)
Basic and diluted income (loss) per share	$	0.20		$	(0.41	)	$	(0.05	)
Shares used in computing basic per share amounts		402,889			401,922			397,041
Shares used in computing diluted per share amounts		404,072			401,922			397,041

3Com Corporation
Condensed Consolidated Balance Sheets
(in thousands)
(unaudited)
TABLE B

	August 29,		May 30,
	2008		2008
ASSETS
Current assets:
Cash and equivalents	$	541,428	$	503,644
Notes receivable		88,100		65,116
Accounts receivable, net		143,135		116,281
Inventories, net		108,376		90,831
Other current assets		35,584		34,033
Total current assets		916,623		809,905
Property & equipment, net		54,258		54,314
Goodwill		609,297		609,297
Intangibles, net		254,296		278,385
Deposits and other assets		22,727		23,229
Total assets	$	1,857,201	$	1,775,130
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable	$	95,391	$	90,280
Current portion of long-term debt		88,000		48,000
Accrued liabilities and other		341,108		366,181
Total current liabilities		524,499		504,461
Deferred taxes and long-term obligations		30,696		22,367
Long-term debt		213,000		253,000
Stockholders’ equity		1,089,006		995,302
Total liabilities and stockholders’ equity	$	1,857,201	$	1,775,130

Additional Financial Data
(in thousands)
(unaudited)
TABLE C

Sales by Geography (a)

	Three Months Ended
	August 29,		May 30,		August 31,
	2008		2008		2007
China	$	167,527	$	149,773	$	146,754
Europe, Middle East and Africa		69,377		74,100		69,662
North America		52,031		46,727		60,018
Asia Pacific Rim (ex-China)		30,109		30,514		23,382
Latin and South America		23,606		20,140		19,618
Total Sales	$	342,650	$	321,254	$	319,434

(a) All non-OEM partner sales are reported in geographic categories based on the location of the end customer. Sales to OEM partners are included in the geographic categories based upon the hub locations of the OEM partners.

Sales by Product Category

	Three Months Ended
	August 29,		May 30,		August 31,
	2008		2008		2007
Networking	$	282,007	$	261,185	$	261,976
Security (b)		36,339		36,441		31,483
Voice		12,830		12,625		16,321
Services		11,018		10,291		9,030
Connectivity Products		456		712		624
Total Sales	$	342,650	$	321,254	$	319,434

(b) Security products include sales of TippingPoint offerings along with Networking business security offerings.

3Com Corporation
Reconciliation of Non-GAAP Measures
(in thousands, except margin and per-share data)
(unaudited)
TABLE D

	Three Months Ended
	August 29,			May 30,			August 31,
	2008			2008			2007
GAAP operating income (loss)	$	73,383		$	(190,397	)	$	(25,687	)
Restructuring		1,997			193			425
Amortization of intangible assets		25,164			25,626			26,006
Impacts to cost of sales from purchase accounting adjustments to inventory [a]		—			—			5,528
Realtek patent resolution [b]		(70,000	)		—			—
Patent litigation success fee [c]		—			9,000			—
VAT recovery dispute [d]		—			6,069			—
IPO fees write-off [e]		—			4,864			—
Goodwill impairment [f]		—			157,977			—
Stock-based compensation expense [g]		6,442			9,793			3,863
Acquiree expensed acquisition costs [h]		—			43			—
Non-GAAP operating income	$	36,986		$	23,168		$	10,135
GAAP net income (loss)	$	79,837		$	(166,723	)	$	(18,654	)
Restructuring		1,997			193			425
Amortization of intangible assets		25,164			25,626			26,006
Impacts to cost of sales from purchase accounting adjustments to inventory [a]		—			—			5,528
Realtek patent resolution [b]		(70,000	)		—			—
Patent litigation success fee [c]		—			9,000			—
VAT recovery dispute [d]		—			6,069			—
IPO fees write-off [e]		—			4,864			—
Goodwill impairment [f]		—			157,977			—
Stock-based compensation expense [g]		6,442			9,793			3,863
Acquiree expensed acquisition costs [h]		—			43			—
Gain on sales of assets [i]		—			—			(4,930	)
Tax reserve release [j]		—			(11,284	)		—
Non-GAAP net income	$	43,440		$	35,558		$	12,238
GAAP net income (loss) per share	$	0.20		$	(0.41	)	$	(0.05	)
Restructuring		0.00			0.00			0.00
Amortization of intangible assets		0.06			0.06			0.07
Impacts to cost of sales from purchase accounting adjustments to inventory [a]		—			—			0.01
Realtek patent resolution [b]		(0.17	)		—			—
Patent litigation success fee [c]		—			0.02			—
VAT recovery dispute [d]		—			0.02			—
IPO fees write-off [e]		—			0.01			—
Goodwill impairment [f]		—			0.39			—
Stock-based compensation expense [g]		0.02			0.03			0.01
Acquiree expensed acquisition costs [h]		—			0.00			—
Gain on sales of assets [i]		—			—			(0.01	)
Tax reserve release [j]		—			(0.03	)		—
Non-GAAP net income per share, diluted	$	0.11		$	0.09		$	0.03
Shares used in computing diluted per share amounts		404,072			403,322			400,543
GAAP operating income (loss) margin		21.4	%		-59.3	%		-8.0	%
Restructuring		0.6	%		0.1	%		0.1	%
Amortization of intangible assets		7.3	%		8.0	%		8.1	%
Impacts to cost of sales from purchase accounting adjustments to inventory [a]		0.0	%		0.0	%		1.7	%
Realtek patent resolution [b]		-20.4	%		0.0	%		0.0	%
Patent litigation success fee [c]		0.0	%		2.8	%		0.0	%
VAT recovery dispute [d]		0.0	%		1.9	%		0.0	%
IPO fees write-off [e]		0.0	%		1.5	%		0.0	%
Goodwill impairment [f]		0.0	%		49.2	%		0.0	%
Stock-based compensation expense [g]		1.9	%		3.0	%		1.3	%
Acquiree expensed acquisition costs [h]		0.0	%		0.0	%		0.0	%
Non-GAAP operating income margin		10.8	%		7.2	%		3.2	%
GAAP sales and marketing expenses	$	86,282		$	78,402		$	74,404
Stock-based compensation expense [h]		(1,758	)		(1,830	)		(975	)
Non-GAAP sales and marketing expenses	$	84,524		$	76,572		$	73,429
GAAP research and development expenses	$	45,747		$	51,614		$	52,310
Stock-based compensation expense [h]		(884	)		(1,199	)		(721	)
Non-GAAP research and development expenses	$	44,863		$	50,415		$	51,589
GAAP general and administrative expenses	$	27,054		$	50,310		$	21,478
Patent litigation success fee [c]		—			(9,000	)
VAT recovery dispute [d]		—			(6,069	)
IPO fees write-off [e]		—			(4,864	)
Stock-based compensation expense [h]		(3,042	)		(6,033	)		(1,783	)
Acquiree expensed acquisition costs [i]		—			(43	)		—
Non-GAAP general and administrative expense	$	24,012		$	24,301		$	19,695

[a] Results from our 49% H3C acquisition transaction.

[b] Realtek resolution of patent dispute.

[c] Success fee for patent litigation.

[d] Disputed VAT recovery receivable no longer deemed collectible.

[e] Write-off capitalized costs of proposed IPO.

[f] Goodwill impairment related to loss in value of a reporting unit.

[g] Stock-based compensation expense is included in the following cost and expense categories by period:

	Three Months Ended
	August 29,		May 30,		August 31,
	2008		2008		2007
Cost of sales		758		731		384
Sales and marketing		1,758		1,830		975
Research and development		884		1,199		721
General and administrative		3,042		6,033		1,783

[h] These expenses relate to the proposed acquisition of the Company in September 2007, the deal was terminated in April 2008.

[i] The gain relates to patent sales in fiscal 2008 and a patent sale in fiscal 2007.

[j] This gain relates to the release of tax reserves due to settlements with foreign tax authorities.

3Com Corporation
Segment Reporting
(in thousands)
(unaudited)
TABLE E

	August 29, 2008
								TippingPoint
								Security Business
	Networking Business (a)							(b)
	China-Based		Rest of World								Eliminations /
	Sales Region		Sales Region		Central Functions			TippingPoint			Other				Total
Sales	$	175,397	$	140,314	$	—		$	28,199		$	(1,260	)	[c]	$	342,650
Gross profit		115,707		81,008		(25,911	)		19,581			(758	)	[d]		189,627
Direct sales and marketing expenses		33,100		28,152		—			9,373			1,758		[d]		72,383
Segment contribution profit (loss)		82,607		52,856		(25,911	)		10,208			(2,516	)			117,244
Other operating expenses		—		—		72,863			9,911			(38,913	)	[e]		43,861
Segment profit	$	—	$	—	$	—		$	297		$	—
Operating income															$	73,383
	August 31, 2007
								TippingPoint
								Security Business
	Networking Business (a)							(b)
	China-Based		Rest of World								Eliminations /
	Sales Region		Sales Region		Central Functions			TippingPoint			Other				Total
Sales	$	156,034	$	137,932	$	—		$	25,468		$	—		[c]	$	319,434
Gross profit		94,009		75,438		(31,225	)		16,626			(5,912	)	[d]		148,936
Direct sales and marketing expenses		25,824		23,087		—			9,093			975		[d]		58,979
Segment contribution profit (loss)		68,185		52,351		(31,225	)		7,533			(6,887	)			89,957
Other operating expenses		—		—		78,622			8,087			28,935		[e]		115,644
Segment profit	$	—	$	—	$	—		$	(554	)	$	—
Operating loss															$	(25,687	)

(a)	-	our Networking business consists of two regionally based reporting segments: China-Based Sales Region and Rest of World Sales Region, as well as Central Functions. We measure profitability in these segments at standard profit and segment contribution profit level. Segment contribution profit is standard profit less segment direct sales and marketing expenses. Also as part of our Networking business we report the Central functions for this business. Central Functions include other cost of sales and centralized operating expenses.
(b)	-	our TippingPoint Security business segment is measured on a profitability basis of segment profit. This measure includes all costs except those items described in “Eliminations and Other”.
[c]	-	eliminations for inter-company revenue during the respective periods.
[d]	-	includes stock based compensation in all periods and purchase accounting inventory related adjustments as applicable.
[e]	-	includes: stock-based compensation, amortization, and restructuring in all periods and Realtek patent dispute resolution where applicable.

3Com Corporation
Consolidated Statement of Cash Flows
(In thousands)
(unaudited)
Table F

	Three Month’s Ended
	August 29,			August 31,
	2008			2007
Cash flows from operating activities:
Net income (loss)	$	79,837		$	(18,654	)
Adjustments to reconcile loss from continuing operations to net cash provided by (used in) operating activities:
Depreciation and amortization		33,131			34,666
Loss on property and equipment disposals		13			49
Stock-based compensation expense		6,442			3,863
Gain on investments, net		—			(185	)
Deferred income taxes		(3,377	)		(845	)
Change in assets and liabilities:
Accounts receivable		(50,684	)		(17,152	)
Inventories		(18,566	)		4,697
Other assets		(1,483	)		2,945
Accounts payable		6,941			(4,001	)
Other liabilities		(12,940	)		(64,390	)
Net cash provided by (used in) operating activities		39,314			(59,007	)
Cash flows from investing activities:
Proceeds from maturities and sales of investments		—			442
Purchase of property and equipment		(7,598	)		(5,607	)
Proceeds from sale of property and equipment		68			645
Net cash used in investing activities		(7,530	)		(4,520	)
Cash flows from financing activities:
Issuances of common stock		286			837
Repurchases of common stock		(543	)		(183	)
Net cash (used in) provided by financing activities		(257	)		654
Effects of exchange rate changes on cash and equivalents		6,257			4,702
Net change in cash and equivalents during period		37,784			(58,171	)
Cash and equivalents, beginning of period		503,644			559,217
Cash and equivalents, end of period	$	541,428		$	501,046